It comes after the April 28, 2026, tabling of the 2026/2027 Revenue Measures in the House of Representatives, which included amendments to the General Consumption Tax (GCT) Act. These amendments introduced a Special Consumption Tax (SCT) on sugary and artificially sweetened beverages manufactured or imported into Jamaica.

Under the new provisions, manufacturers of the applicable beverages are now required to be licensed under the Excise Duty Act, and register with TAJ for Special Consumption Tax purposes. The measure applies to beverages containing added sugar and artificial sweeteners, including carbonated drinks, sweetened juices, sports drinks, energy drinks, flavoured water, and other sweetened beverages intended for human consumption.

The tax will be charged at a specific rate of J$0.22 per gram of added sugar or sweetener in the beverage. As a result, affected products may see price adjustments. The Government had indicated that the measure forms part of a broader fiscal and public‑health policy initiative aimed at reducing excessive sugar consumption, while strengthening revenue measures.

In support of the new regime that took effect on May 1, 2026, a webinar session was hosted by TAJ with over 350 participants in attendance on Monday, May 4, 2026, TAJ says. The session formed part of ongoing stakeholder engagement activities aimed at helping businesses understand the new legislative requirements and tax obligations.

A follow-up online Panel Discussion, hosted by the Tax Authority, is being organised for Thursday, May 14, 2026, to provide additional guidance and allow manufacturers the opportunity to ask questions regarding the implementation of the tax, licensing and registration requirements. The panel of experts will include representatives from the MoFPS, Tax Policy Unit, TAJ Legal, Excise and Technical Specialist Units.